Poland SAF-T: JPK VAT SAF-T report
The JPK_VAT is a type of SAF-T report submitted on a monthly basis to the Polish tax authorities and it available from OITC. The file is similar in format to the monthly VAT return, as in effect a VAT return is completed for each invoice.
The following process describes the Poland SAF-T reporting and submission.
- Import Data
- Review Warnings
- Create XML Reports
- Submit E-file Reports
Import Data
First step is to import the data into ONESOURCE using appropriate import and allocation specifications.
The imported data will flow into the JPK_VAT Report and the same flows into Poland VAT return as well.
Review Warnings
As for standard transactions, ONESOURCE will validate the data while importing and return warnings where data does not match expectations or requirements. If a transaction does not have an invoice date for example, a warning stating Invoice date is missing will be shown. Users can edit the transactions to clear the warnings before submitting the data to tax authorities.
This report contains data related to all the sales and purchases made in a month and it presents the data for each transaction at box level. In essence, for each transaction the company needs to report which box the specific transaction is included in so the report forms a row by row detailed report of each box on the VAT return, along with some additional information regarding customer/supplier name, VAT number and address.
Import Rules
The JPK_VAT format requires taxpayers to report the amount of recoverable input VAT, rather than the amount of VAT as displayed on the invoice. As a result, new import rules have been created to cater for all possible scenarios (e.g. the use of deducted or to be deducted tax codes will both achieve the desired reporting result).
Import Warnings
The following import warnings are flagged for Poland SAF-T:
- PLJPK CustomerVATNumber - Required
- PLJPK CustomerName - Required
- PLJPK SupplierVATNumber - Required
- PLJPK SupplierName - Required
- PLJPK InvoiceDate - Required
- PLJPK Document Type - Can be empty or RO/WEW/FP for AR transactions, and MK/VAT_RR/WEW for AP Transactions
Create and Submit the Report
The JPK_VAT Report can be found in
Reports > Digital Tax Reporting
menu. The following JPK_VAT reports are available:
Report | Description |
|---|---|
JPK_VAT Transactions Report | Provides transaction-level data of each box. Includes additional information, for review before submitting to tax authorities. The data populating this report is pulled in from TDS. This report can be output to the screen or Excel. |
Returns Data - JPK_VAT | Provides aggregated data per box, and does not show the transaction-level data. Populated with values from the workbook, and can be run and reviewed before generating the combined report. This report can be output to the screen or Excel. |
JPK_VAT | Provides combined transaction-level and aggregated data from the Transactions and Returns Reports. The generated XML report can be submitted to tax authorities. This reports can be output to XML only. |
To run the report, select the following required parameters:
- Entity
- Reason for submission (Combined report and Returns Data report)
- 1— Original Returns
- 2— Corrective Returns
- Time period required
- Output format
XML Report
Along with the standard screen and excel reports, you can also download the data in XML format JPK_VAT report. Poland Tax Authorities currently accept SAF-T reports in xml format only. After selecting XML, you are routed to the output screen where the XML output can be downloaded.